Utility Users Tax

Utility Users Tax

About The Utility Users Tax:

The Utility Users Tax is a general tax imposed on the use of utility services - residential and commercial l- on electric, gas, cable television, and telecommunication services.

The tax is levied by the City, collected by the utility as part of its regular billing procedure, and then remitted to the City.

Ventura's Tax Rate:

The San Buenaventura Municipal Code (SBMC) Chapter 4.140, Utilities Tax SBMC imposes a tax rate of 5% of the gas and electric charges made by the consumer.

SBMC Chapter 4.142, Communications Services Tax imposes a tax rate of 4.5% of the communications services charges made by the consumer.

Registration As A Provider Or Paying Agent:

Utility Providers and Paying Agents should register with the City for proper utility classification and to ensure any ordinance updates are forwarded to you without delay.

Reporting & Remitting:

A Utility Users Tax Return is submitted to the tax administrator on or before the 20th of each month that includes the amount of taxes billed by the service supplier during the preceding month. The full amount of the tax collected shall be included at the time the return is filed.

We prefer the remittance filed with the City's Utility Users Tax Return forms; however, service providers/paying agents may use their own or a generic form as long as the appropriate information is included and the correct tax rate is applied.

Penalty:

Taxes collected from a service user and not remitted to the tax administrator on or before the due dates are delinquent.

Penalties for delinquency in remittance of any tax collected or any deficiency determination is 15% of the total tax collected for Gas and Electric Services and 15% of the total tax collected plus interest at the rate of three-quarters of one percent for Communications Services.

Business License Tax

Any person conducting business from or in the City of Ventura is subject to the City's Business License Tax. Providing utility service to customers located in the City of Ventura constitutes a presence in the City of Ventura and requires a City Business License.

No Longer Providing Service:

Upon cessation of business for any reason, please notify our office in writing and remit all the collected taxes immediately.

For additional information, you may contact us at 805/658-4773.